Service tax

Trilok Singh Negi (Querist) 20 March 2009 This query is : Resolved
Service tax is to be charged to SEZ units
is this applicable to units in SEEPZ also
Please clarify.

My Email id is trilok_negi97@rediffmail.com

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S R agrawal (Expert) 22 March 2009
The Services provided to units situated in Special Economic Zones are exempt from payment of Service Tax vide Notification No. 4/2004-ST. dated 31.03.2004.
Likewise Services exported out of India are also exempt from payment of Service Tax provided the consideration is received in convertible foreing exchange.

M. PIRAVI PERUMAL (Expert) 23 March 2009
Thank you Mr. Agarwal.

DON BOSCO Proprietor of DON As (Expert) 25 March 2009
The advice of Mr.S.R.agrawal is correct and also please read the board circular No.105/08/2008 dated.16.09.2008. SEZ developers also exempted